Sopra Steria - 2019 Universal registration document

5 2019 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Property, plant and equipment 8.3.

Fixtures and fittings, furniture

Land and buildings

and sundry equipment

IT equipment

Total

(in millions of euros)

Gross value 31 december 2017 Changes in scope

42.3

192.6

153.5

388.4

-

4.5

4.5

9.0

Acquisitions

2.1

28.6 -4.2 -1.0 -0.6 20.6 16.9 -2.3 -10.7 219.8

21.5 -15.3

52.2 -28.5

Disposals – Scrapping

-9.0

Other movements

-

-1.4 -0.7

-2.4 -1.8

Translation adjustments 31 december 2018

-0.5

34.9 13.1

162.1 12.8 15.6 -7.9 -38.1

416.8 46.4 33.0 -10.3 -48.8

Changes in scope

Acquisitions

0.5

Disposals – Scrapping

- -

Other movements

Translation adjustments 31 DECEMBER 2019 Depreciation 31 december 2017 Changes in scope

0.5

1.2

2.4

4.2

49.1

245.5

146.8

441.3

31.2

116.7

111.5

259.5

-

1.5

2.7

4.2

Charges

1.4

16.7 -4.1

21.3 -15.1

39.4 -28.2

Disposals – Scrapping

-9.0

Other movements

-

-

-1.5 -0.6

-1.5 -1.3

Translation adjustments 31 december 2018

-0.2

-0.5

23.4

130.4

118.3

272.2 25.7 35.4 -9.9 -28.2

Changes in scope

2.9 2.0

13.2 17.5 -2.1 -6.5

9.6

Charges

15.9 -7.8 -21.7

Disposals – Scrapping

- -

Other movements

Translation adjustments 31 DECEMBER 2019 Net value 31 december 2017 31 december 2018 31 DECEMBER 2019

0.3

0.7

1.8

2.9

28.6

153.2

116.2

298.0

11.1 11.5 20.4

75.9 89.4 92.3

42.0 43.8 30.6

128.9 144.7 143.4

The Group’s investments in property, plant and equipment 31 December 2018 were reclassified at 1 January 2019 within (€33.0 million) mainly consisted of €12.3 million for office Right-of-use assets due to the initial application of IFRS 16 "Leases" equipment in France and abroad and €15.6 million for IT (see Note 1.2.1). The net value of this reclassification came to equipment. Fixed assets acquired under finance leases until €16.0 million.

Property, plant and equipment essentially consists of land and buildings, fixtures and fittings, office furniture and equipment, and IT equipment. Property, plant and equipment is measured at acquisition cost (excluding any borrowing costs) less accumulated depreciation and any impairment losses. No amounts have been remeasured. Depreciation is calculated using the straight-line method over the expected useful lives of each of the following fixed asset categories:

Buildings: 25 to 30 years; p Fixtures and fittings: 4 to 10 years; p IT hardware and equipment: 3 to 8 years; p Vehicles: 4 to 5 years; p Office furniture and equipment: 4 to 10 years. p

Depreciation is applied against assets’ acquisition cost after deducting any residual value. Assets’ residual values and expected useful lives are reviewed at each balance sheet date.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019

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